The real estate transfer tax is a tax paid by the acquirer of the real estate in the Republic of Croatia, and it amounts to 3% of the agreed purchase price or the market price based on the assessment of the tax administration. The acquirer of the real estate may be exempt from the obligation to pay real estate transfer tax if they meet the prescribed conditions.

Citizens or legal entities from European Union member states acquire ownership rights over real estate in the Republic of Croatia under the same conditions that apply to the acquisition of ownership rights for citizens of the Republic of Croatia and legal entities with headquarters in the Republic of Croatia, except for real estate in exempt areas such as agricultural land, and no approval from the Ministry of Justice is required for the acquisition of ownership rights. Citizens or legal entities from outside European Union member states require approval from the Ministry of Justice to acquire ownership rights over real estate in the Republic of Croatia, and they can obtain it only if there is reciprocity for the acquisition of ownership rights over real estate in the Republic of Croatia between the citizen's country and the Republic of Croatia. The list of countries with which there is reciprocity can be checked in the section Information on reciprocity in acquiring real estate ownership rights between the Republic of Croatia and countries outside the European Union, the Republic of Iceland, the Principality of Liechtenstein, the Kingdom of Norway, and the Swiss Confederation.

Our legal team drafts purchase agreements and lease agreements. Before drafting the agreement, our legal team thoroughly reviews the land register data for each property. The contracting parties notarize the purchase agreement with a notary public in the presence of an agent, while lease agreements can be notarized at the request of the contracting parties. In the Republic of Croatia, notarization is performed by notaries public, while agreements abroad for Croatian citizens can be notarized at Croatian diplomatic consular offices abroad or, for foreign citizens, with a notary public abroad, usually with an Apostille.